KORELASI OPINI AUDIT BPK ATAS LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA DENGAN HASIL EVALUASI ATAS LAPORAN KINERJA KEMENTERIAN/LEMBAGA

Abstract

Audit opinion on Financial Reporting and the result of evaluation on Performance Reporting are a quality indicator of Financial Reporting and Performance Reporting of Ministry/Agency. This Paper aims to research development of audit opinion quality on financial reporting and the result of evaluation on performance reporting, and correlation between audit opinion and the result of evaluation. The research method is test of correlation between audit opinion dan the result of evaluation. There are three conclusion. First, the development of audit opinion indicates improvement of audit opinion for the last five years. Second, development of the result of evaluation on Performance Reporting indicates improvement of the result of evaluation for the last four years. Third, there are no correlation between audit opinion on financial reporting and the result of evaluation on performance reporting.